Form 8819 - Dollar Election Under Section 985 Page 2
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Form 8819 (Rev. 9-2017)
Page
Future Developments
Specific Instructions
For the latest information about developments related to
Address. Include the suite, room, or other unit number
Form 8819 and its instructions, such as legislation
after the street address. If the post office does not deliver
enacted after they were published, go to
mail to the street address and the filer has a P.O. box,
show the box number instead of the street address.
Line 3. If the box on line 1a is checked, enter the name,
General Instructions
address, identifying number, and percentage of stock
owned (as defined in section 902(b)) in each class of
Section references are to the Internal Revenue Code
stock for each domestic corporate shareholder.
unless otherwise noted.
If the box on line 1b is checked, enter the name,
Purpose of Form
address, identifying number, and the percentage of stock
Form 8819 is filed by or on behalf of a noncontrolled
owned (within the meaning of section 958(a)) in each
section 902 corporation (defined in section 904(d)(2)(E))
class of stock for each domestic corporate shareholder
operating in a hyperinflationary environment that elects
(as described in section 902(a)) making the election.
the U.S. dollar as its (or its qualified business unit (QBU)
branch’s) functional currency.
Paperwork Reduction Act Notice. We ask for the
information on this form to carry out the Internal Revenue
Who Must File
laws of the United States. You are required to give us the
• If an election is made by a noncontrolled section 902
information. We need it to ensure that you are complying
corporation, Form 8819 must be filed by an authorized
with these laws and to allow us to figure and collect the
officer or director of the corporation.
right amount of tax.
• If the election is made on behalf of a noncontrolled
You are not required to provide the information
section 902 corporation or branch of a noncontrolled
requested on a form that is subject to the Paperwork
foreign corporation, Form 8819 must be filed by each of
Reduction Act unless the form displays a valid OMB
the majority domestic corporate shareholders (as defined
control number. Books or records relating to a form or its
in Regulations section 1.985-2(c)(3)).
instructions must be retained as long as their contents
may become material in the administration of any Internal
Signature. If there is not enough space for all required
Revenue law. Generally, tax returns and return
filers to sign Form 8819, attach a sheet showing each
information are confidential, as required by section 6103.
additional signature, that person’s title, if any, and the
date signed. The attachment must be signed under
The time needed to complete and file this form will vary
penalties of perjury.
depending on individual circumstances. The estimated
burden for business taxpayers filing this form is approved
When and Where To File
under OMB control number 1545-0123.
File Form 8819 within 180 days after the end of the tax
If you have comments concerning the accuracy of
year for which the dollar election is made. Send it to the
these time estimates or suggestions for making this form
following address.
simpler, we would be happy to hear from you. You can
send us comments from Or
Internal Revenue Service
you can write to the Internal Revenue Service, Tax Forms
P.O. Box 409101
and Publications, 1111 Constitution Ave. NW, IR-6526,
Ogden, UT 84409
Washington, DC 20224. Don’t send the form to this
office. Instead, see When and Where To File, earlier.
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